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Showing 981–990 of 1802 articles for “Art. 1er oct. 1997”
I. - Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the…
I. - Are applicable in the Wallis and Futuna Islands, subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below, in the wording…
Failure to receive the annual activity report from the approved person or body referred to in article R. 3115-43, or the sending of an incomplete annual report within seven days of 1st March of the fo…
The audits referred to in Article L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes…
In French Guiana and the Department of Mayotte, a special equipment tax is introduced for the benefit of public establishments created pursuant to Article L. 321-36-1 of the town planning code.This ta…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
…ings of French Polynesia and their public administrative establishments";2° The words: "à l'article 1er du décret n° 2000-815 du 25 août 2000 ou à l'article 1er du décret n° 2001-623 du 12 juillet 200…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
Until the date of cessation of the state of health emergency declared by article 1 of decree no. 2020-1257 of 14 October 2020 declaring a state of health emergency and extended until 16 February 2021…
1. Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
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